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一、资产类 Assets?

流动资产 Current assets?

货币资金 Cash and cash equivalents?

1001现金 Cash?

1002 银行存款 Cash in bank?

1009 其他货币资金 Other cash and cash equivalents?

'100901 外埠存款 Other city Cash in bank?

'100902 银行本票 Cashier's cheque?

'100903 银行xx Bank draft?

'100904 信用卡 Credit card?

'100905 信用证保证金 L/C Guarantee deposits?

'100906 存出投资款 Refundable deposits?

1101 短期投资 Short-term investments?

'110101 股票 Short-term investments - stock?

'110102 债券 Short-term investments - corporate bonds?

'110103 基金 Short-term investments - corporate funds?

'110110 其他 Short-term investments - other?

1102 短期投资跌价准备 Short-term investments falling price reserves?

应收款 Account receivable?

1111 应收票据 Note receivable?

银行承兑xx Bank acceptance?

商业承兑xx Trade acceptance?

1121 应收股利 Dividend receivable?

1122 应收利息 Interest receivable?

1131 应收账款 Account receivable?

1133 其他应收款 Other notes receivable?

1141 坏账准备 Bad debt reserves?

1151 预付账款 Advance money?

1161 应收补贴款 Cover deficit by state subsidies of receivable?

库存资产 Inventories?

1201 物资采购 Supplies purchasing?

1211 原材料 Raw materials?

1221 包装物 Wrappage?

1231 低值易耗品 Low-value consumption goods?

1232 材料成本差异 Materials cost variance?

1241 自制半成品 Semi-Finished goods?

1243 库存商品 Finished goods?

1244 商品进销差价 Differences between purchasing and selling price?

1251 委托加工物资 Work in process - outsourced?

1261 委托代销商品 Trust to and sell the goods on a commission basis?

1271 受托代销商品 Commissioned and sell the goods on a commission basis?

1281 存货跌价准备 Inventory falling price reserves?

1291 分期收款发出商品 Collect money and send out the goods by stages?

1301 待摊费用 Deferred and prepaid expenses?

长期投资 Long-term investment?

1401 长期股权投资 Long-term investment on stocks?

'140101 股票投资 Investment on stocks?

'140102 其他股权投资 Other investment on stocks?

1402 长期债权投资 Long-term investment on bonds?

'140201 债券投资 Investment on bonds?

'140202 其他债权投资 Other investment on bonds?

1421 长期投资减值准备 Long-term investments depreciation reserves?

股权投资减值准备 Stock rights investment depreciation reserves?

债权投资减值准备 Bcreditor's rights investment depreciation reserves?

1431 委托xx Entrust loans?

'143101 本金 Principal?

'143102 利息 Interest?

'143103 减值准备 Depreciation reserves?

1501 固定资产 Fixed assets?

房屋 Building?

建筑物 Structure?

机器设备 Machinery equipment?

运输设备 Transportation facilities?

工具器具 Instruments and implement?

1502 累计折旧 Accumulated depreciation?

1505 固定资产减值准备 Fixed assets depreciation reserves?

房屋、建筑物减值准备 Building/structure depreciation reserves?

机器设备减值准备 Machinery equipment depreciation reserves?

1601 工程物资 Project goods and material?

'160101 专用材料 Special-purpose material?

'160102 专用设备 Special-purpose equipment?

'160103 预付大型设备款 Prepayments for equipment?

'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate?

1603 在建工程 Construction-in-process?

安装工程 Erection works?

在安装设备 Erecting equipment-in-process?

技术改造工程 Technical innovation project?

大修理工程 General overhaul project?

1605 在建工程减值准备 Construction-in-process depreciation reserves?

1701 固定资产清理 Liquidation of fixed assets?

1801 无形资产 Intangible assets?

专利权 Patents?

非专利技术 Non-Patents?

商标权 Trademarks, Trade names?

著作权 Copyrights?

土地使用权 Tenure?

商誉 Goodwill?

1805 无形资产减值准备 Intangible Assets depreciation reserves?

专利权减值准备 Patent rights depreciation reserves?

商标权减值准备 trademark rights depreciation reserves?

1815 未确认融资费用 Unacknowledged financial charges?

待处理财产损溢 Wait deal assets loss or income?

1901 长期待摊费用 Long-term deferred and prepaid expenses?

1911 待处理财产损溢 Wait deal assets loss or income?

191101待处理流动资产损溢 Wait deal intangible assets loss or income?

191102待处理固定资产损溢 Wait deal fixed assets loss or income

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二、负债类 Liability?

短期负债 Current liability?

2101 短期借款 Short-term borrowing?

2111 应付票据 Notes payable?

银行承兑xx Bank acceptance?

商业承兑xx Trade acceptance?

2121 应付账款 Account payable?

2131 预收账款 Deposit received?

2141 代销商品款 Proxy sale goods revenue?

2151 应付工资 Accrued wages?

2153 应付福利费 Accrued welfarism?

2161 应付股利 Dividends payable?

2171 应交税金 Tax payable?

'217101 应交增值税 value added tax payable?

'21710101 进项税额 Withholdings on VAT?

'21710102 已交税金 Paying tax?

'21710103 转出未交增值税 Unpaid VAT changeover?

'21710104 减免税款 Tax deduction?

'21710105 销项税额 Substituted money on VAT?

'21710106 出口退税 Tax reimbursement for export?

'21710107 进项税额转出 Changeover withnoldings on VAT?

'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax?

'21710109 转出多交增值税 Overpaid VAT changeover?

'21710110 未交增值税 Unpaid VAT?

'217102 应交营业税 Business tax payable?

'217103 应交消费税 Consumption tax payable?

'217104 应交资源税 Resources tax payable?

'217105 应交所得税 Income tax payable?

'217106 应交土地增值税 Increment tax on land value payable?

'217107 应交城市维护建设税 Tax for maintaining and building cities payable?

'217108 应交房产税 Housing property tax payable?

'217109 应交土地使用税 Tenure tax payable?

'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable?

'217111 应交个人所得税 Personal income tax payable?

2176 其他应交款 Other fund in conformity with paying?

2181 其他应付款 Other payables?

2191 预提费用 Drawing expense in advance?

其他负债 Other liabilities?

2201 待转资产价值 Pending changerover assets value?

2211 预计负债 Anticipation liabilities?

长期负债 Long-term Liabilities?

2301 长期借款 Long-term loans?

一年内到期的长期借款 Long-term loans due within one year?

一年后到期的长期借款 Long-term loans due over one year?

2311 应付债券 Bonds payable?

'231101 债券面值 Face value, Par value?

'231102 债券溢价 Premium on bonds?

'231103 债券折价 Discount on bonds?

'231104 应计利息 Accrued interest?

2321 长期应付款 Long-term account payable?

应付融资租赁款 Accrued financial lease outlay?

一年内到期的长期应付 Long-term account payable due within one year?

一年后到期的长期应付 Long-term account payable over one year?

2331 专项应付款 Special payable?

一年内到期的专项应付 Long-term special payable due within one year?

一年后到期的专项应付 Long-term special payable over one year?

2341 递延税款 Deferral taxes

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三、所有者权益类 OWNERS' EQUITY

资本 Capital?

3101 实收资本(或股本) Paid-up capital(or stock)?

实收资本 Paicl-up capital?

实收股本 Paid-up stock?

3103 已归还投资 Investment Returned?

公积?

3111 资本公积 Capital reserve?

'311101 资本(或股本)溢价 Cpital(or Stock) premium?

'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve?

'311103 股权投资准备 Stock right investment reserves?

'311105 拨款转入 Allocate sums changeover in?

'311106 外币资本折算差额 Foreign currency capital?

'311107 其他资本公积 Other capital reserve?

3121 盈余公积 Surplus reserves?

'312101 法定盈余公积 Legal surplus?

'312102 任意盈余公积 Free surplus reserves?

'312103 法定公益金 Legal public welfare fund?

'312104 储备基金 Reserve fund?

'312105 企业发展基金 Enterprise expension fund?

'312106 利润归还投资 Profits capitalizad on return of investment?

利润 Profits?

3131 本年利润 Current year profits?

3141 利润分配 Profit distribution?

'314101 其他转入 Other chengeover in?

'314102 提取法定盈余公积 Withdrawal legal surplus?

'314103 提取法定公益金 Withdrawal legal public welfare funds?

'314104 提取储备基金 Withdrawal reserve fund?

'314105 提取企业发展基金 Withdrawal reserve for business expansion?

'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund?

'314107 利润归还投资 Profits capitalizad on return of investment?

'314108 应付优先股股利 Preferred Stock dividends payable?

'314109 提取任意盈余公积 Withdrawal other common accumulation fund?

'314110 应付普通股股利 Common Stock dividends payable?

'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)?

'314115 未分配利润 Undistributed profit

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四、成本类 Cost?

4101 生产成本 Cost of manufacture?

'410101 基本生产成本 Base cost of manufacture?

'410102 辅助生产成本 Auxiliary cost of manufacture?

4105 制造费用 Manufacturing overhead?

材料费 Materials?

管理人员工资 Executive Salaries?

奖金 Wages?

退职金 Retirement allowance?